P&G promoter declares no encumbrance on 51.82% stake

Procter & Gamble Overseas India B.V., the promoter of Procter and Gamble Health Limited, has confirmed that it holds 51.82% of the target company's total paid-up share capital without any encumbrance as of March 31, 2026. The disclosure was submitted to the stock exchanges pursuant to Regulation 31(4) of the SEBI (Substantial Acquisition of Shares & Takeovers) Regulations, 2011.

The promoter group, along with Persons Acting in Concert (PACs), holds a total of 86,01,071 shares. The filing explicitly states that no shares have been encumbered, directly or indirectly, during the financial year ended March 31, 2026.

Shareholding Details

The following table outlines the shareholding structure disclosed by the promoter:

Name of listed company (target company)	Procter and Gamble Health Limited
Name of stock exchanges where shares are listed	BSE Limited National Stock Exchange of India Limited
Name of the promoter(s) / PACs	Procter and Gamble Overseas India B.V.
Promoter shareholding	86,01,071 shares (51.82% of paid-up share capital)
Encumbered shares as a % of promoter shareholding	NIL

The declaration was signed by K. Leizer, Authorized Signatory for Procter & Gamble Overseas India B.V., on April 2, 2026. A copy of the disclosure was also marked to the Audit Committee of Procter and Gamble Health Limited.

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
-1.32%	-1.08%	-6.32%	-30.85%	-32.99%	-33.81%

Procter & Gamble Hygiene and Health Care has declared a final dividend of Rs 60 per equity share of face value Rs 10 each for the financial year 2025-26. The payout is subject to approval at the ensuing Annual General Meeting. Shareholders whose names appear in the Register of Members or depository records on the record date will be eligible to receive the dividend.

The company informed the exchanges that dividend income is taxable in the hands of shareholders under the Income Tax Act, 2025, and the Finance Act, 2026. Consequently, the company is required to deduct tax at source (TDS) on the distribution. The applicable TDS rates vary based on the shareholder's residential status and the documentation provided.

Resident Shareholders

For resident shareholders, the TDS rate is determined by specific criteria regarding the dividend amount and the validity of Permanent Account Number (PAN) details. The company will use a compliance check utility to verify PAN status.

Particulars	Applicable Rate	Documents Required
Total dividend does not exceed INR 10,000	Nil	-
Valid Form 121 furnished	Nil	Duly signed Form 121 with income tax return details for previous two years
PAN is available	10%	PAN updated with depositories or Registrar and Transfer Agent
PAN is not available or invalid	20%	-
LIC, GIC, or other insurers (Section 194 exempt)	Nil	Self-attested copy of valid IRDAI registration certificate
Persons covered under Section 393 (e.g., Mutual Funds)	Nil	Self-attested copy of valid SEBI registration certificate
Lower or NIL withholding tax certificate (Order u/s 395)	Rate provided in the Order	Certificate obtained from tax authority
Category I and II Alternative Investment Fund	Nil	Self-attested copy of valid SEBI registration certificate

Non-Resident Shareholders

Non-resident shareholders, including Foreign Institutional Investors (FII) and Foreign Portfolio Investors (FPI), are subject to a TDS rate of 20% plus applicable surcharge and cess. However, this rate may be lower if the Double Taxation Avoidance Agreement (DTAA) rate is applicable, provided the necessary documents are submitted.

To avail DTAA benefits, non-resident shareholders must submit a self-attested copy of their PAN, a Tax Residency Certificate, Form 41 filed electronically on the Indian Income Tax Portal, and a self-declaration confirming tax residency and beneficial ownership. The company clarified that it is not obligated to apply beneficial DTAA rates if the documentation is incomplete or unsatisfactory.

Compliance and Deadlines

Shareholders must submit required forms and documents for the financial year 2026-27 to claim exemption from tax deduction. The deadline for submission is August 14, 2026. Forms can be submitted via the Registrar and Transfer Agent's website or email. Incomplete or unsigned documents received after this deadline will not be considered.

The company also noted that under Section 262 of the Income Tax Act, failure to link PAN with Aadhaar results in the PAN being deemed invalid. In such cases, TDS will be deducted at 20% or the rate in force, whichever is higher. Shareholders are advised to update their bank details and email addresses with their depositories or the Registrar and Transfer Agent to facilitate electronic remittance and communication.